M/S. GENPACT INDIA,GURGAON vs. PR. CIT, NEW DELHI

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ITA 2492/DEL/2015Status: DisposedITAT Delhi26 July 2016AY 2009-103 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had no grievance as the issues were resolved in their favor. Therefore, the assessee requested to withdraw the appeal.

What were the facts?

The assessee filed an appeal before the ITAT. During the proceedings, the assessee's counsel submitted that the issues were resolved in their favor in the assessment order passed consequent to the CIT(A)'s order.

What were the issues?

Whether the appeal is maintainable when the assessee has no grievance due to favorable resolution of issues in the assessment order.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘F’, NEW DELHI

Before: SHRI J. SUDHAKAR REDDY & SHRI KULDIP SINGH

PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER

1.

The Ld.Counsel for the assessee submitted that, in the assessment order passed by the A.O. consequent to the impugned order passed by the Ld.CIT(A) u/s 263 of the Act on 31.3.2015, the issues were resolved in favour of the assessee and hence the assessee has no grievance. He requested for permission to withdraw the appeal.

2.

The Ld.D.R. had no objection.

3.

Hence the appeal is dismissed as ‘withdrawn’. 4. Consequently the Stay Application also is dismissed. Pronounced on 26th July, 2016 Sd/- Sd/- (KULDIP SINGH) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: the 26th July, 2016 Manga

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